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Registered number: 12116037
VK Nurseries Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
TAG Accountants Group Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
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Balance Sheet
Registered number: 12116037
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,890,025 1,857,177
Investments 5 101 101
1,890,126 1,857,278
CURRENT ASSETS
Debtors 6 17,700 49,789
Cash at bank and in hand 2,140 1,282
19,840 51,071
Creditors: Amounts Falling Due Within One Year 7 (39,200 ) (28,200 )
NET CURRENT ASSETS (LIABILITIES) (19,360 ) 22,871
TOTAL ASSETS LESS CURRENT LIABILITIES 1,870,766 1,880,149
Creditors: Amounts Falling Due After More Than One Year 8 (1,970,827 ) (1,910,298 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,371 ) (5,742 )
NET LIABILITIES (105,432 ) (35,891 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (105,532 ) (35,991 )
SHAREHOLDERS' FUNDS (105,432) (35,891)
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For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Vivek Shah
Director
11th May 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
VK Nurseries Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12116037 . The registered office is 9 Shottery Brook Office Park, Timothys Bridge Road, Stratford Upon Avon, CV37 9NR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% Straight line
Plant & Machinery 15% Reducing balance
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2024 1,937,544 41,390 1,978,934
Additions 75,061 - 75,061
As at 31 August 2025 2,012,605 41,390 2,053,995
Depreciation
As at 1 September 2024 110,591 11,166 121,757
Provided during the period 40,257 1,956 42,213
As at 31 August 2025 150,848 13,122 163,970
Net Book Value
As at 31 August 2025 1,861,757 28,268 1,890,025
As at 1 September 2024 1,826,953 30,224 1,857,177
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 September 2024 101
As at 31 August 2025 101
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 101
As at 1 September 2024 101
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 17,700 17,700
Amounts owed by group undertakings - 32,089
17,700 49,789
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Bank loans and overdrafts 35,501 24,500
Other creditors 3,700 3,700
39,200 28,200
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,192,498 1,240,395
Amounts owed to group undertakings 605,357 363,331
Other creditors 172,972 306,572
1,970,827 1,910,298
9. Secured Creditors
Of the creditors the following amounts are secured by Lloyds Bank through fixed and floating charges.
2025 2024
£ £
Bank loans and overdrafts 1,222,998 1,253,494
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Disclosures
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
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